近日,笔者在中国税网看到赵国庆先生的一篇题为《解读内资企业工资薪金所得税前扣除政策》(以下简称“赵文”)的文章。赵文认为:“企业在开办费用中列支的人员工资、在建工程中的人员工资……这些工资费用虽然在发生的当期并不全部进行企业税前扣除的成本,但会通过以后的摊销、折旧和产品销售时的成本结转影响企业后期的应纳税所得额,因此,企业在开办费和在建工程中列支的人员工资,如果超过计税工资标准应在发生当时全部调增当期应纳税所得额,而不是在以后摊销或计提折旧时再进 Recently, the author saw in Mr. Zhao Guoqing’s article titled “Deducting the Policy of Income Deduction for Wages and Wages of Domestic-funded Enterprises” (hereinafter referred to as “Zhao Wen”) on China’s tax net. Zhao Wen believes that: "enterprises in the start-up expenses listed in the staff salaries, construction wages in the staff ... ... Although these wages and salaries in the current period does not carry out all the costs of pre-tax deductions, but will pass later booths Taxes on sales, depreciation and sales of products affect the taxable income of enterprises in the later stage of the enterprise. Therefore, if the wage above the standard of taxable salary should be fully increased at the time when the expenses incurred by enterprises in the start-up expenses and construction in progress Current taxable income, rather than amortization or depreciation in the future re-enter